- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2009)
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Inheritance Tax Act 1984
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1984 c. 51
- SCHEDULE 6
- Sales and mortgages of...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Sales and mortgages of reversionary interests
Alternative versions:
- 01/02/1991- Amendment
- 01/04/2009
Point in time
Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the Inheritance Tax Act 1984, Cross Heading: Sales and mortgages of reversionary interests.
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Sales and mortgages of reversionary interestsU.K.
3(1)Where a reversionary interest in settled property was before 27th March 1974 sold or mortgaged for full consideration in money or money’s worth, no greater amount of tax shall be payable by the purchaser or mortgagee when the interest falls into possession than the amounts of estate duty that would have been payable by him if none of the provisions of the Finance Act 1975 or this Act had been passed; and any tax which, by virtue of this paragraph, is not payable by the mortgagee but which is payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.U.K.
(2)Where the interest referred to in sub-paragraph (1) above was sold or mortgaged to a close company in relation to which the person entitled to the interest was a participator, sub-paragraph (1) above shall apply only to the extent that other persons had rights and interests in the company; and this sub-paragraph shall be construed as if contained in Part IV of this Act.
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